EDF / 2019 Universal registration document

6. Financial statements

Notes to the consolidated financial statements

2.3.2

Impacts on the 2018 income statement

(in millions of euros)

2018 as published

Impact of IFRS 5

2018 restated

Sales

68,976

(430)

68,546

Fuel and energy purchases

(33,012)

(44) 102

(33,056)

Other external expenses

(9,364)

(9,262)

Personnel expenses

(13,690)

48

(13,642)

Taxes other than income taxes

(3,697)

7

(3,690)

Other operating income and expenses

6,052

(50)

6,002

Operating profit before depreciation and amortisation

15,265

(367)

14,898

Net changes in fair value on energy and commodity derivatives, excluding trading activities

(224)

-

(224)

Net depreciation and amortisation

(9,006)

231

(8,775)

Net increases in provisions for replacement of property, plant and equipment operated under concessions

(50)

-

(50)

(Impairment)/reversals

(598) (105) 5,282

308

(290) (105) 5,454

Other income and expenses

-

Operating profit

172

Cost of gross financial indebtedness

(1,716) (3,486)

4

(1,712) (3,464)

Discount effect

22

Other financial income and expenses

393

(15)

378

Financial result

(4,809)

11

(4,798)

Income before taxes of consolidated companies

473

183

656

Income taxes

149 569

29

178 569

Share in net income of associates and joint ventures

-

Net income of discontinued operations

-

(212)

(212) 1,191 1,177

CONSOLIDATED NET INCOME

1,191 1,177

- -

EDF net income

Net income of continuing operations Net income of discontinued operations

1,177

207

1,384

-

(207)

(207)

Net income attributable to non-controlling interests

14

-

14

Net income of continuing operations Net income of discontinued operations

14

5

19 (5)

-

(5)

303

EDF | Universal registration document 2019